M.A. Titto vs State Of Kerala And Ors

The petitioner has approached this Court asserting that he is the owner of a stage carriage, bearing Registration No.KL-12-C-2827, which is registered with the competent respondent on 17/11/2005. He asserts that when he remitted the tax applicable, based on the seating capacity, the Department insisted that it should be on the floor area and that this was demanded on the basis of the amendment effected through the Kerala Finance Bill, 2016.

The petitioner asserts that the seating capacity of the vehicle is 28 and that, therefore, he is entitled to the benefits of the declaration of law as made by this Court in Exts.P3 to P5 judgments. He, therefore, prays that the respondents be directed to receive the applicable tax on his vehicle as per the unamended provisions of law.

In response to the afore submissions made on behalf of the petitioner by Shri.Sreeraj K.V., the learned Government Pleader, Smt.Thushara James, admitted that Exts.P3 to P5 are applicable to the facts of this case and therefore, that the respondents are agreeable to accept the tax on the petitioner's vehicle, provided all other applicable criterion are attracted. She, therefore, prayed that this writ petition be ordered on such terms.

In the afore circumstances, I order this writ petition and direct the 4th respondent - Joint Regional Transport Officer to accept the tax applicable to the petitioner's vehicle based on Exts.P3 to P5 judgments of this Court, if it is otherwise in order and if there are no other legal impediments standing in the way.

To facilitate the above, the petitioner is directed to approach the 4th respondent with the applicable tax within a period of one week from the date of receipt of a copy of this judgment; in which event, the said Authority will act in terms of the afore directions without fail.